Indiana Code - Taxation - Title 6, Section 6-9-12-4

Exemptions

Sec. 4. The county food and beverage tax does not apply to the
furnishing, preparing, or serving of any food or beverage in a
transaction that is exempt, or to the extent exempt, from the state
gross retail tax imposed by IC 6-2.5.

As added by Acts 1981, P.L.99, SEC.1.

Last modified: May 28, 2006